INCOME TAX RETURN USING THE M FORM
For the year in which you moved to the Netherlands, or have emigrated from the Netherlands, you are invited to file the so-called M form. This M form know to be very complicated to fill in, due to its existential amount of questions and detail, and the form is only available in Dutch. We advise you to request the assistance of a tax advisor like Broadstreet.
WHAT IS THE M FORM?
The M form combines a foreign period with a resident period. The reason for this questionnaire is because the Dutch tax authorities have no previous information about you, which they are enquiring through this M form. The M form can’t be filed electronically but must be filed on paper.
Experience shows that most expats that file the M form, get a tax refund due to the high amount of tax that they have paid that year, while not having lived a full year in the Netherlands. In short, they have paid too much tax that year and receive a refund.
C FORM FOR NON RESIDENTS
A C form is applicable for those who are not a resident, but have received income from the Netherlands. This can be employment income, but also those who have a second home in the Netherlands.